Alexey Oskin

The past year of 2019 was quite rich in tax disputes concerning the issues of determining and qualifying a beneficial owner of income. In this article, we offer a review of key court decisions made in 2019. At the same time, in this article we will only pay attention [...]

Under the current conditions, various lessee organizations face the following problem: they have to pay rent for vacant premises (offices, shops, pavilions).

At the end of the passing 2017 year, the Supreme Court of the Russian Federation held a plenary session and adopted Resolution of the Supreme Court of the Russian Federation Plenum No. 53 dated December 21, 2017 on the matters of subsidiary liability for people with significant control over [...]

The introduction of restrictive measures in a number of regions of the Russian Federation aimed at preventing the spread of the new virus caused numerous difficulties related to the inability of the parties to perform their obligations, disruption of events, etc.

Literally, the subordinated debt means a debt subordinated to other credits, which is ranked lower than other credits in case of debtor’s liquidation or bankruptcy.

Since 2020, currency individual residents of the Russian Federation are required to submit notices to the tax authorities on opening (closing, changing details) accounts opened not only with foreign banks, but also with other financial institutions.

The supervisory authorities are paying more attention to the practical application of the concept of the actual income recipient. Everyone has heard the recent cases against such companies as "Northern Kuzbass" (A27-7455/2010), "Naryanmarneftegas" (A40-1164/2011), "OriflameCosmetics" (A40-138879/2014), etc.

For a long time, closed-end mutual real estate investment funds have been an effective legal tool of tax planning, which taxpayers used to defer profit tax or to avoid profit tax completely on quite legitimate grounds. Thus, today there is a quite common practice, when real estate located in [...]

For most taxpayers 2015 was quite eventful and crucial. This year, a lot of amendments were introduced to the tax law, which on one part aimed at crackdown in relations between the state and the taxpayer, and on the other part, during the transition period Russian taxpayers have been [...]

In the context of the present-day reality, the regulatory agencies start paying closer attention to all the financial transaction and money payments performed by the residents of the Russian Federation in favor of the foreign counterparties. If earlier taxpayers could count on protection from our law enforcement agencies, now [...]

In May 2019, the Federal Tax Service summarized the law enforcement practice in disputes in which the tax authorities established that international agreements had been abused. In particular, the concept of “person beneficially entitled to income (beneficial owner)” is widely used as a universal instrument to combat abuse.

Quite recently material amendments have been introduced to the Civil Code of the Russian Federation, precisely to its part dedicated to corporate and real rights. However, the section of the first part of the Civil Code of the Russian Federation devoted to the contractual law remained untouched by lawmakers.

At the end of 2018, several enactments were adopted to introduce significant amendments to the tax legislation of the Russian Federation. Among them: the introduction of a tax for the self-employed, changes in the field of transfer pricing, changes in the legislation on CFC.

The past year 2014 is best remembered for its succession of important and significant changes that affected the foundations of the Russian civil law. The adopted innovations did not come by the part of the civil law, which regulates corporate relations as well.

The Russian Parliament adopted a number of legislative acts regulating the possibility of conducting the redomiciliation procedure of foreign companies in the Russian Federation in exchange for providing tax advantages.

In recent years a trend towards registration of companies in the European jurisdictions with middle-income tax. This is due to the fact that often such states and Russia signed a treaty on the avoidance of double taxation, the advantages of which can be used in planning taxation of Russian [...]

The rationale for participation in the second amnesty stage, as well as implementation of tax-free liquidation procedure, may be determined only after a detailed analysis and review of such factors as the structure of assets, history and procedure of their acquisition.

In accordance with the generally accepted definition, "crowdfunding" means collective cooperation of individuals who voluntarily pool their money and/or other resources together to support initiatives, efforts and projects of other people or entities.